Domestic Taxes Procedures Quiz

Before 1974, the East African Community (EAC) managed income tax and customs duties, creating regional tax laws and uniform administration. Partner states (individual countries) set their tax rates.

After the EAC's collapse, the income tax department moved to the Ministry of Finance in 1974, followed by customs in 1977.

Established by an Act of Parliament in 1991, then took control of collecting taxes from the Ministry of Finance.

A law created by the EAC to regulate the administration of customs unions, covering legal and operational aspects.

The Ugandan government body responsible for administering various taxes through supporting acts.

The authority (Parliament, in this case) to impose taxes is provided by law in Uganda.

Many laws (Customs Tariff Act, various Excise Management Acts, Income Tax Act, Stamp Duty Act, Finance Acts, etc.) govern different taxes in Uganda, administered by the URA.

Concepts that guide the development of a sound and effective tax system.

The fundamental principles that guide the Uganda Revenue Authority (URA).

URA's promise of excellent revenue services at all times, everywhere, and at the lowest possible cost.

URA is organized with a Board of Directors (policy-making) and a Commissioner General (management) responsible for key divisions.

URA division handling public relations, client relations, corporate image, and tax education.

URA division responsible for ensuring staff follows the URA code of conduct.

URA department providing legal services and representing the organization in court.

URA department handling international trade revenue collection and customs procedures.

URA department handling domestic tax affairs like registration, return filing, assessments, and collections.

Taxpayers have 90 days to object to a decision concerning domestic taxes. The URA must serve an objection notice within this timeframe.

Taxpayers have 30 days to object to a decision concerning customs duties. The URA must serve an objection notice within this timeframe.

The Uganda Revenue Authority (URA) updates and publishes a list of licensed tax and clearing agents annually.

After meeting all requirements, a TIN is processed within 2 working days.

After meeting all requirements, a tax exemption is processed within 30 business days, assuming all the relevant information is available.

Tax clearance certificates are issued within 2 working days.

After meeting all requirements, approval or cancellation of an agency notice is processed within 24 business days.

The URA's online systems are accessible 24/7. Taxpayers will be notified in case of any system interruptions.

Taxpayers have the right to be informed of the URA's decisions about their tax accounts and to receive clear explanations of the outcomes.

Taxpayers have the right to appoint and retain an authorized representative, such as a tax agent or clearing agent, to represent them in their dealings with URA.

Taxpayers have the right to raise objections and provide additional documentation in response to tax decisions and to expect that URA will consider their objections promptly and fairly.

Taxpayers have several obligations, including registering with URA, submitting refund claims with required evidence, keeping accurate records, filing accurate and timely tax returns, paying taxes according to the law, and avoiding tax evasion.

All eligible taxpayers should voluntarily register with URA.

Taxpayers have the obligation to submit their tax refund claims using prescribed forms and attaching required evidence to support the claim.

Taxpayers are obliged to keep accurate records of accounts, documents, and any other relevant information as prescribed under the law.

Taxpayers are obliged to file accurate and timely tax returns, customs entries, or any information relating to their tax obligations.

Taxpayers registered with the Uganda Revenue Authority (URA) can file tax returns electronically through the URA's eTAX system.

Taxpayers can download a tax return template from the URA website, fill it out, validate it, and upload it. A receipt confirming submission is generated.

Taxpayers can make payments to the URA online using the "e-payment" process.

Taxpayers access the URA website, register their payment, and then make the actual payment at a bank.

e-Filing separates the payment and filing process, allowing taxpayers to file before, after, or at the same time as making a payment.

Taxpayers can apply for an extension to file a return late by using a specific application form found on the URA website.

If errors are detected in a submitted return, the taxpayer receives a "Return Modified Advice Notice" and has a chance to amend the errors.

Submitting tax returns past the deadline can result in penalties for late filing. Failing to submit returns can lead to estimated assessments.

The Commissioner can grant a tax return filing extension for up to 90 days, but it doesn't change the tax due date. Interest will accrue on any tax liability.

You can request multiple tax return extension applications, but the total extension period can't exceed 90 days.

Failing to file a tax return by the deadline results in a fine of up to Shs. 1,000,000. Further delays after court intervention can reach Shs. 2,000,000.

If you understate your income by more than 10%, you face a 20% penalty on the difference in tax and 90% of your actual income.

You can file tax returns online through the URA website (https://www.ura.go.ug/). Download the forms, fill them out, upload, and submit.

You can amend your tax return if it's not under investigation and within 3 years of filing.

Contact the URA for support if you face difficulties filing tax returns. Reach them via email ([email protected]) or toll-free numbers (0800117000/0800217000).